et-Taʿām is interpreted in four ways:
1. et-Taʿām refers to what people eat / their food; as in the following verses:
He who has fed them, [saving them] from hunger. (Quraysh 106:4) He feeds but is not fed. (al-Anʿām 6:14) When you have finished eating your meal, disperse! (al-Aḥzāb 33:53) There are many similar verses.
2. By et-Taʿām, what is meant are the slaughtered animals / those that are sacrificed [the meat of animals slaughtered for consumption]; as in the following verse:
The food (taʿām) of those who were given the Scripture (i.e., eating the meat of animals they have slaughtered) is lawful for you, and your food (i.e., eating the meat of animals you have slaughtered) is lawful for them. (al-Māʾida 5:5)
3. By et-Taʿām, what is meant are good and wholesome fish; as in the following verse:
Lawful to you is the game of the sea and its food (taʿām) (that is, there is benefit for you in good fish). (al-Māʾida 5:96)
4. By taʿām, what is meant is drinking; as in the following verses:
There is no blame upon those who believe and do righteous deeds for what they have consumed (taʿām) (that is, for the wine they drank before it was forbidden). (al-Māʾida 5:93)
Whoever does not taste (taʿām) of it (that is, does not drink / taste), then indeed he is of me. (al-Baqara 2:249)